| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Coal seam gas extraction assets: |
| Water assets: |
| Water
treatment facility assets (including desalination plants, reverse
osmosis, brine concentration and crystallisation assets) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| MANUFACTURING: |
| Meat processing: |
| Water assets: |
| Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Water treatment filters: |
| Membrane
filters generally (including microfiltration (MF), nanofiltration (NF)
and reverse osmosis (RO) membrane filters) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Waste water treatment assets: |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Water filtration and softening assets (including reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Waste water treatment assets: |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Waste water treatment assets: |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Waste water treatment assets: |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Spirit manufacturing: |
| Support assets: |
| Water filters, reverse osmosis (RO) filters and water softeners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Reverse osmosis plant | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Water
filtration assets (including ion exchange assets and reverse osmosis
assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Water storage and treatment assets: |
| Reverse osmosis systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Treatment assets: |
| Tertiary treatment assets: |
| Reverse osmosis assets: |
| Fine screening systems | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Micro filtration units | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Reverse
osmosis membrane filtration units | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Water treatment assets: |
| Filter system assets (including reverse osmosis) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |